Tax Withholding Authorization Records

This series documents deductions from faculty and staff's checks. This series include, but is not limited to: Statement for Claiming Benefits Provided by Section 911 of the Internal Revenue Code; Withholding Allowance Certificates (W-4s); Earned Income Credit Advance Payment Certificates (W-5s); Non-resident Alien Request for Exemption from Tax Withholding (IRS Form 8233); Alien Information Request Form; Request for Exemption from State Income Tax Withholding, and authorizations to deducted for medical, dental, life, and disability insurance, and parking permits.

Category

Personnel

Maintainer

Finance Division

Retention Period

Retain 4 years from end of fiscal year.

Citations

26 CFR 31.6001-1; O.C.G.A. 48-7-111

Disposition Instructions

Confidential destruction is required. Paper must be shredded; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: May 31, 2017